9911796707
TMI Blog2022 (2) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax). By that order, the Tribunal has dismissed the assessee's appeal. Hence, this revision. 3. Present revision has been pressed on the following questions of law: "1. Whether the assessee was liable to pay tax on quantities of damaged/lost cement which could not have been consumed, used or sold inside the local area? 2. Whether the cost of packing of loose cement carried out within the local area after receipt of loose cement from outside, could be included in the value of goods for the purpose of levy of entry tax?" 4. Having heard learned counsel for the parties and having perused the record, it appears, the assessee is engaged in the manufacture and sale of cement. The manufacturing units of the assessee are situated outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein. 6. In the present facts, the assessee only claimed, the goods inside the local area stood lost or were damaged. The point of time when such loss and/or damage was caused was neither pleaded nor proven. Therefore, it cannot be ascertained if the loss and/or damage to the goods (claimed by the assessee) was suffered before the goods entered the local area of Allahabad or thereafter. 7. Consequently, the liability of Entry Tax is not shown to have ceased. There is no other provision in the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the Act), as may allow for remission of the liability of tax on goods lost or destroyed after their receipt into the local area. Accordingly, question of law no.1 is answered in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any, by revisionist-assessee after transporting the goods inside the local area where it has to be consumed, used or sold, would not be a part of "value of goods" for the purpose of tax liability under Act, 2007, but it shall confine upto the stage where the goods are brought inside the local area. In other words, sale price of the goods by importer, inside the local area, cannot be identified as "value of goods" under Act, 2007. The price on which the goods are sold by revisionist-assessee to its ultimate consumers inside local area, therefore, cannot be taken as "value of goods" for the purpose of taxability under Act, 2007." 9. Thus, on principle, the decision of the Tribunal is found to be incorrect. To that extent, the question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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